Case law › Notifications › 2015 › Notification No.48/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 51(E)

Notification 6 January 2015

Notification No.48/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 51(E)

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Dr.lalmohan Memorial Trust, Manipur, ETC

What this is

Notification No.48/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 51(E) was published on 6 January 2015. Its subject is Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Dr.lalmohan Memorial Trust, Manipur, ETC.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35AC	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - DR.LALMOHAN MEMORIAL TRUST, MANIPUR, ETC.
NOTIFICATION NO. SO 51(E) [NO.48/2015 (F.NO.V.27015/4/2014-SO(NAT.COM))], DATED 6-1-2015
In exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:—
TABLE

Serial No.
Name of the Institution
Project or scheme and estimated cost thereof
Maximum amount of cost to be allowed as deduction under section 35AC and period of approval

(1)
(2)
(3)
(4)

1.
Dr. Lalmohan Memorial Trust,Kombirei keithel, RIMS South Gate,P.O.Imphal, Imphal West District,Manipur-795001.
Community Action for Prevention & Control of HIV/AIDS and Hepatitis(Rs. 7.00 crore.)
The Committee recommended approval for the project at the estimated cost of Rs.7.00 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

2.
Baale Mane TrustNo. 121, Gopalapura,Railway Gollahalli PostBangalore - 562123-Karnataka.
Baale Mane Campus Extension and Refurbishment (BMCER)(Rs.823.11 lakh including a corpus fund of Rs.400.00 lakh)
The Committee recommended approval for the project at the estimated cost Rs.823.11 lakh including a corpus fund of Rs.400 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

3.
PRAGNA CHAKSHU MAHILA SEVA KUNJNear Lok Vidyalaya Near Jalaram Petrol Pump, Muli Road,Surendranagar - 363020.Gujarat.
Expansion of present activities'(Rs.6.89 crore)
The Committee recommended approval for the project at the estimated cost of Rs.6.89 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

4.
Phoenix Foundation SanstahaMarwadadi Business Center,Gandhi Chowk,Latur - 41351.
Durbal Shiksha Abhiyan(Rs.9.64 crore)
The Committee recommended approval for the project at the estimated cost of Rs.9.64 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

5.
Dhan Foundation 1-AVaidyanathapuram East,Kennet Cross Road,Near Seventh Day School,Madurai - 625 016.
Integrated Village Development Plan with Focus on Tribal Areas(Rs.10.43 crore)
The Committee recommended approval for the project at the estimated cost of Rs.10.43 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

6.
Shree Vyankatesh Seva SamitteeTilak Chwk Wahim,Washim (M.S.) - 444503.
Shri Tulsiramji Jadhav Arts & Science College(Rs. 7.14 crore)
The Committee recommended approval for the project at the estimated cost of Rs.7.14 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

7.
Akhil Bharat Dalit Vikas ParishadB-35 Rajaji Puram,Lucknow-UP -226001.
Vocational skill training for unemployed rural women, tribals, entrepreneurship training to school leavers, poor peoples and economic weaker section of Society(Rs. 10.80 crore)
The Committee recommended approval for the project at the estimated cost of Rs.10.80 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

8.
Durgapur Institute of Advanced Technology & ManagementG.T. Road Rajbandh,Durgapur, Distt.Burdwan 713212 - West Bengal.
Learn and Earn (IT and Industrial Skill Training) & Migrant Labour (Rs.1237.46 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.1237.46 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

9.
Shrimad RajandraAdaytmik Satsang Sadhana Kendra,10-B, East Wing, Bombay Market Apt., 78,Tardeo RoadMumbai - 400034.
Shrimad Rajandra Adyatmik Satsang Sadhna Kendra, Mohangarh, Dharampur to construct building of Dharamshalas, Building, 2nd Floor, linear housing hostel block, building cost of meditation hall, building cost of Jinmandir & Museum, Building cost of library and classroom, building cost of guru mandir and auditorium and building cost of dining hall and kitchen building. Rs.230.83 crore(including Rs. 25 crore as corpus fund)
The Committee recommended approval for the project at the estimated cost of Rs.230.83 crore (including Rs. 25 crore as corpus fund) for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

10.
Deepalaya46, Institutional Area,D Block, JanakpuriNew Delhi - 110 058.
To put up third floor on the existing Deepalaya School Building at A-14, Kalkaji Ext. and run the Senior Secondary Wing of the School(Rs. 2.81 crore)
The Committee recommended approval for the project at the estimated cost of Rs.2.81 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

11.
Marwar Muslim Educational & Welfare Society,Muslims School Campus,Kamla Nehru NagarJodhpur - 342008.
Providing modern Education & Hi-tech technical facilities with vocational training and hostel facilities for students and poor people'(Rs.21.21 crore )
The Committee recommended approval for the project at the estimated cost of Rs.21.21 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

12.
Rural Artisans Welfare Society,H. No. 219, Sector-2,J.D.A. Colony,Roop Nagar,Jammu - 180 013.
Rural Women Empowerment through Skill Development and livelihood activities(Rs. 462.96 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.462.96 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

13.
Saraswati Gyan MandirShiksha SamitiVillage HaathapuraBujurg, Post RozaDistt. Shahjahanpur - 242001.
Pilot Convergence Model For Empowering Youth, Women & Farmer(Rs.398.00 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.398.00 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

14.
Vitasta Health Care TrustVitasta Hospital,Lower Roop Nagar,Muthi Jammu - 180013.
Vitasta Health Care Centre Hospital(Rs. 1443.49 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.1443.49 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

15.
Dudhsagar Research and Development AssociationPost Box No. 1,Mehsana - 384002.
Expansion of Dairy Technology College and Establishing of Women Veterinary College at Mehsana'(Rs.63 crore)
The Committee recommended approval for the project at the estimated cost of Rs.63 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

16.
Shiv Pratishthan Jain Complex Waghapur Road,Yavatmal,Maharashtra - 445001.
Shiv Pratishthan Project for Rural and BPL people'(Rs. 3759.70 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.3759.70 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

17.
Navada Gramudhyog Vikas Samiti,Mohalla Bagla,Amroha, U.P. 244221.
Vocational Training Centre for Women and Girl Children(Rs. 8.23 crore)
The Committee recommended approval for the project at the estimated cost of Rs.8.23 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

18.
Active Social Movement Through Integration And Awareness (ASMITA)318, Ashoka Place,Exhibition Road, Patna-1.
Resource Institution on Water and Sanitation'(Rs.498.63 lakh)
The Committee recommended approval for the project at the estimated cost of Rs.498.63 lakh for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

19.
Smt. Tapiben Mohanlal Rugnath Mehta Deaf & Dumb School,Near Science Collage,Vidhyavihar, Lathi Road,Amreli - 365 601.
Upgradation & renovation of current facilities and initiation of new activities at muk-badhir seva Trust(Rs. 1.75 crore)
The Committee recommended approval for the project at the estimated cost of Rs.1.75 crore for three financial years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.

II. This notification shall remain in force for a period of three years in relation to financial years 2014-15, 2015-16 and 2016-17 in respect of the projects or schemes mentioned at serial numbers 1 to 19 of the Table above.
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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

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What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.